2013 (12) TMI 446

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....ellant. Shri K. Sivakumar, Addl. Commissioner (AR), for the Respondent. ORDER This Stay Petition is filed for waiver of pre-deposit of the amount of duty confirmed by adjudicating authority along with interest and equal amount of penalty imposed. The issue involved in this appeal is regarding clandestine removal of product 'Frit' and undervaluation thereof. 2. Ld. Counsel submits that ....

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....ich has been brought forth by the lower authorities, either in the form of statement or documentary evidence to show clandestine manufacturing and clearance from the factory premises. It is his submission that the amount of duty liability has been worked out based only on the capacity to produce and the consumption of gas which is required for manufacturing of Frit. He would submit that in an iden....

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....he supplier. It is his submission that for manufacturing of Frit, as is used by the tile manufacturers, the most important raw material is gas and based upon the natural gas consumption, the demand of the alleged clandestine production and clearance has been worked out by the Department. It is his submission that there is massive clandestine removal of the Frit to the manufacturers of tiles, which....

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....t the entire demand raised is based upon the consumption of natural gas, the demand, prima facie, cannot be sustained as for manufacturing of final product, only gas is not the sole material, but it also require other items like Quartz, Feldspar, Zinc, Borax Powder, Calcium and Dolomite. We find no evidence as regards procurement of these items, is brought on record. In our considered view, the ju....